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Multinational Enterprises and International Taxation in the 20th Century: Dynamics of Firm's Adaptation and Institutional Change

Research Project

Project/Area Number 18K12825
Research Category

Grant-in-Aid for Early-Career Scientists

Allocation TypeMulti-year Fund
Review Section Basic Section 07070:Economic history-related
Research InstitutionTokyo Metropolitan University (2020-2023)
Shiga University (2018-2019)

Principal Investigator

Izawa Ryo  東京都立大学, 経営学研究科, 准教授 (30761225)

Project Period (FY) 2018-04-01 – 2024-03-31
Project Status Completed (Fiscal Year 2023)
Budget Amount *help
¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000)
Fiscal Year 2021: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2020: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2019: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2018: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Keywords経営史 / 経済史 / 国際経営 / 国際税務 / 20世紀
Outline of Final Research Achievements

Using historical documents collected before and during the research period from national archives (UK, US, Australia, Japan), the United Nations Library, and business & business organization archives, the researcher (1) summarized the history of the international tax system before World War II, (2) analyzed case studies of multinational enterprises (MNEs) in the UK and Japan, and (3) examined the discussion of international tax rules at the League of Nations in the 1920s and 1930s. During the research period, the researcher had 17 conference presentations and 17 articles.

Academic Significance and Societal Importance of the Research Achievements

本研究の目的は、多国籍企業と国際課税のダイナミクスについて、長期の視点からこれを
捉えることにあった。特に「国際課税問題が実質的に始まった」 とされる第一次世界大戦を基点として1940年代後半までに注目し研究を行った。1914年から1940年代後半までという原型的な事例を分析することによって、 関心事の本質的特徴を明らかにしようとし、現代の国際課税制度(そして、現在この100年ぶりのルール改正が進む)の原型が作られていった歴史を探った。また、国際課税問題が深刻化した際にみせた多国籍企業の反応と対応策を探ることで、企業の租税戦略の基本形を浮き彫りにしようとした。

Report

(7 results)
  • 2023 Annual Research Report   Final Research Report ( PDF )
  • 2022 Research-status Report
  • 2021 Research-status Report
  • 2020 Research-status Report
  • 2019 Research-status Report
  • 2018 Research-status Report
  • Research Products

    (33 results)

All 2024 2023 2022 2021 2020 2019 2018

All Journal Article (15 results) (of which Int'l Joint Research: 1 results,  Peer Reviewed: 3 results,  Open Access: 6 results) Presentation (17 results) (of which Int'l Joint Research: 6 results) Book (1 results)

  • [Journal Article] 企業史料の行方: アメリカ合衆国における企業史料保存運動史と収蔵レポジトリ調査からの考察2024

    • Author(s)
      井澤龍
    • Journal Title

      企業家研究

      Volume: In press

    • Related Report
      2023 Annual Research Report
    • Peer Reviewed
  • [Journal Article] Rhetorical Strategies that Legitimized Exploitation: Lessons from Assistant Nursing in Japan, 1951-20002024

    • Author(s)
      Sakai, K., Tsuboyama, Y., Izawa, R. and Srinivas, S
    • Journal Title

      Journal of Evolutionary Studies in Business

      Volume: In press

    • Related Report
      2023 Annual Research Report
    • Peer Reviewed / Int'l Joint Research
  • [Journal Article] イギリスのビジネス・アーカイブズと企業史料 : 公共財化する史料の行方2023

    • Author(s)
      井澤龍
    • Journal Title

      企業と史料

      Volume: 18 Pages: 106-128

    • Related Report
      2023 Annual Research Report
  • [Journal Article] 100年前の国際課税ルールに関する世界的合意 : 現代の国際課税改革の課題を見出す2023

    • Author(s)
      井澤龍
    • Journal Title

      税務弘報

      Volume: 71(5) Pages: 91-96

    • Related Report
      2023 Annual Research Report
  • [Journal Article] 合意形成の範囲・限界と制度運用での調整2023

    • Author(s)
      北川亘太、井澤龍
    • Journal Title

      セミナー年報 2022

      Volume: 2022 Pages: 253-289

    • Related Report
      2022 Research-status Report
  • [Journal Article] The Trail of the “Historic Turn” in Management and Organization Studies, the Path Forward2022

    • Author(s)
      酒井 健、井澤 龍
    • Journal Title

      Organizational Science

      Volume: 55 Issue: 4 Pages: 4-14

    • DOI

      10.11207/soshikikagaku.20220912-1

    • ISSN
      0286-9713, 2187-932X
    • Year and Date
      2022-06-20
    • Related Report
      2022 Research-status Report
    • Open Access
  • [Journal Article] 米国のビジネス・アーカイブズ:何を残したのか、残されているのか2022

    • Author(s)
      井澤龍
    • Journal Title

      東京都立大学大学院経営学研究科 Research Paper Series

      Volume: 42 Pages: 1-29

    • Related Report
      2022 Research-status Report
  • [Journal Article] イギリスのビジネス・アーカイブズと企業史料:何を残したのか、残されているのか2022

    • Author(s)
      井澤龍
    • Journal Title

      東京都立大学大学院経営学研究科 Research Paper Series

      Volume: 35 Pages: 1-35

    • Related Report
      2021 Research-status Report
    • Open Access
  • [Journal Article] 変動期における制度変化論 : 「社会」の要素に再注目する2021

    • Author(s)
      北川亘太・井澤龍
    • Journal Title

      セミナー年報(関西大学経済・政治研究所)

      Volume: 2021 Pages: 1-22

    • Related Report
      2021 Research-status Report
    • Open Access
  • [Journal Article] 国際課税制度が創設されたとき: 100年前のイギリスと世界2020

    • Author(s)
      井澤龍
    • Journal Title

      セミナー年報(関西大学経済・政治研究所

      Volume: 2020 Pages: 93-103

    • Related Report
      2020 Research-status Report
  • [Journal Article] Corporate structural change for tax avoidance: British multinational enterprises and international double taxation between the First and Second World Wars2020

    • Author(s)
      Ryo Izawa
    • Journal Title

      Business History

      Volume: (published online) Issue: 4 Pages: 1-23

    • DOI

      10.1080/00076791.2020.1727890

    • Related Report
      2019 Research-status Report
    • Peer Reviewed
  • [Journal Article] Who, me? Tax Planning and Japanese Multinational Enterprises, 1887-20192019

    • Author(s)
      Ryo Izawa
    • Journal Title

      滋賀大学経済学部Working Paper

      Volume: 291 Pages: 1-21

    • Related Report
      2019 Research-status Report
    • Open Access
  • [Journal Article] Corporate Structural Change for Tax Avoidance: British Multinational Enterprises and International Double Taxation between the First and Second World Wars2018

    • Author(s)
      Ryo Izawa
    • Journal Title

      CRR Discussion Paper Series A(Shiga University, Faculty of Economics,Center for Risk Research)

      Volume: 33 Pages: 1-26

    • Related Report
      2018 Research-status Report
    • Open Access
  • [Journal Article] イギリスの経済団体と国際的二重課税問題(2) ─1919年から1945年の Federation of British IndustriesとAssociation of British Chambers of Commerceの政治的活動を事例として─2018

    • Author(s)
      井澤 龍
    • Journal Title

      彦根論叢

      Volume: 419 Pages: 190-203

    • NAID

      120006592013

    • Related Report
      2018 Research-status Report
    • Open Access
  • [Journal Article] Municipalisation, War, Tax and Nationalisation: Imperial Continental Gas Association in an Era of Turmoil, 1824-19872018

    • Author(s)
      Ryo Izawa
    • Journal Title

      Ben Wubs, Neil Forbes, Takafumi Kurosawa (eds.) Multinational Enterprise, Political Risk and Organisational Change: From Total War to Cold War

      Volume: (図書の一チャプター) Pages: 55-68

    • Related Report
      2018 Research-status Report
  • [Presentation] 国際会計事務所と国際税務サービスの発展:Price Waterhouse, Coopers & Lybrand を中心に2023

    • Author(s)
      井澤龍
    • Organizer
      経営史学会関東部会
    • Related Report
      2023 Annual Research Report
  • [Presentation] An Economic Historian’s Experience of Joint Research2023

    • Author(s)
      Ryo Izawa
    • Organizer
      TMU UM JOINT SYMPOSIUM(2023)
    • Related Report
      2022 Research-status Report
    • Int'l Joint Research
  • [Presentation] 合意形成の範囲・限界と制度運用での調整2022

    • Author(s)
      北川亘太・井澤龍
    • Organizer
      第255回産業セミナー(関西大学経済・政治研究所)
    • Related Report
      2022 Research-status Report
  • [Presentation] 長き対話の現在地と針路: 経営学の歴史的転回(Historic Turn)への招待2022

    • Author(s)
      酒井健・井澤龍
    • Organizer
      組織学会
    • Related Report
      2022 Research-status Report
  • [Presentation] レトリカル・ヒストリーと英米日のビジネス・アーカイブズ2022

    • Author(s)
      井澤龍
    • Organizer
      経営史学会関東部会
    • Related Report
      2022 Research-status Report
  • [Presentation] 変動期における制度変化論―「社会」の要素に再注目する2021

    • Author(s)
      北川亘太・井澤龍
    • Organizer
      第244回産業セミナー(関西大学経済・政治研究所)
    • Related Report
      2021 Research-status Report
  • [Presentation] Encounter with Tax Havens: Japanese Experiences, 1945-20202021

    • Author(s)
      Ryo Izawa
    • Organizer
      The 2nd World Congress of Business History & The 24th Congress of the European Business History Association
    • Related Report
      2021 Research-status Report
    • Int'l Joint Research
  • [Presentation] Discussant: Varieties of Tax Systems2021

    • Author(s)
      Ryo Izawa
    • Organizer
      The 2nd World Congress of Business History & The 24th Congress of the European Business History Association
    • Related Report
      2021 Research-status Report
    • Int'l Joint Research
  • [Presentation] 国際経営史と国際経営論の接合点2020

    • Author(s)
      宮田憲一・井澤龍
    • Organizer
      多国籍企業学会第76回東部部会
    • Related Report
      2020 Research-status Report
  • [Presentation] 「日本型」か「例外」か -1950年代から1980年代におけるSONY の製品開発プロセスの分析を通じて-2020

    • Author(s)
      長谷部弘道・井澤龍
    • Organizer
      社会経済史学会第89回全国大会
    • Related Report
      2020 Research-status Report
  • [Presentation] 多国間合意の限界 -国際連盟と租税条約の15年-2020

    • Author(s)
      井澤龍
    • Organizer
      社会経済史学会第89回全国大会
    • Related Report
      2020 Research-status Report
  • [Presentation] 国際課税制度が創設されたとき: 100年前のイギリスと世界2020

    • Author(s)
      井澤龍
    • Organizer
      関西大学経済・政治研究所第241回産業セミナー
    • Related Report
      2020 Research-status Report
  • [Presentation] 2000-2019 年の高被引用文献にみる日米欧の経営史研究2020

    • Author(s)
      井澤龍
    • Organizer
      経営史学会第56回全国大会
    • Related Report
      2020 Research-status Report
  • [Presentation] 日本の経営史学と理論的関心2019

    • Author(s)
      井澤龍、宮田憲一
    • Organizer
      2019年度経営史学会関西部会大会
    • Related Report
      2019 Research-status Report
  • [Presentation] Who, me? Tax Planning and Japanese Multinational Enterprises, 1887-20192019

    • Author(s)
      Ryo Izawa
    • Organizer
      23rd Annual Congress of European Business History Association
    • Related Report
      2019 Research-status Report
    • Int'l Joint Research
  • [Presentation] Under Political Uncertainties:Organizational Changes in the Imperial Continental Gas Association, 1824-19872018

    • Author(s)
      Ryo Izawa
    • Organizer
      18th World Economic History Congress
    • Related Report
      2018 Research-status Report
    • Int'l Joint Research
  • [Presentation] How International Taxation Affects the Management of Multinational Enterprises: An Examination of British Overseas Business from 1914 to 19452018

    • Author(s)
      Ryo Izawa
    • Organizer
      22nd Annual Congress of European Business History Association
    • Related Report
      2018 Research-status Report
    • Int'l Joint Research
  • [Book] 合意形成と制度2024

    • Author(s)
      北川 亘太、井澤 龍、柏原 宏紀、小嶋 健太
    • Total Pages
      248
    • Publisher
      関西大学出版部
    • ISBN
      9784873547800
    • Related Report
      2023 Annual Research Report

URL: 

Published: 2018-04-23   Modified: 2025-01-30  

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